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2024 (3) TMI 414 - CESTAT KOLKATAMandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - confiscation - redemption fine - duty - Penalty imposed u/s 112(a) - HELD THAT:- Following the decision of Tribunal in the case of Commissioner of Customs (Port), Kolkata v. M/s. Silpha Finvest P. Ltd. [2024 (3) TMI 246 - CESTAT KOLKATA]. We are of the view that the respondent imported Bed sheets which are having merit classification under CTH 6304 of the Customs Tariff Act, in these circumstances, the charge of suppression of facts is not sustainable against the respondent. Therefore, we do not find any merit in the appeal filed by the Revenue. Accordingly, the same is dismissed.
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